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TMI Blog2023 (10) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... to direct the petitioner to move an appropriate application before the Central Board of Direct Taxes (CBDT) for giving leave to file Form 10-IC, pursuant to powers conferred on it by section 119(2)(b) of the Act. The writ petition is thus disposed of, with liberty to the petitioner/assessee to approach the CBDT. In case the petitioner approaches the CBDT within four (4) weeks from the date of receipt of a copy of the order passed today, it will consider the request of the petitioner/assessee, and pass an appropriate order. Also see Rajkamal Healds and Reeds Pvt. Ltd [ 2022 (3) TMI 531 - GUJARAT HIGH COURT] . - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MR. JUSTICE GIRISH KATHPALIA For the Petitioner Through: Mr Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AE is extracted hereafter: 21AE. Exercise of option under sub-section (5) of section 115BAA. (1) The option to be exercised in accordance with the provisions of sub-section (5) of section 115BAA by a person, being a domestic company, for any previous year relevant to the assessment year beginning on or after the 1st day of April, 2020, shall be in Form No. 10-IC. (2) The option in Form No. 10-IC shall be furnished electronically either under digital signature or electronic verification code. xxx xxx xxx 6.2 The extracted provisions obligate the petitioner to file Form 10-IC electronically. It is stated that because the petitioner/assessee failed to file Form 10-IC electronically, it led to the imposition of hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the proper administration of this Act, and such authorities and all other persons employed in the execution of this Act shall observe and follow such orders, instructions and directions of the Board. Sub section (2)(b) of Section 119 reads thus : (2) Without prejudice to the generality of the foregoing power- (a) xxxxx (b) the Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, authorise [any income-tax authority, not being a Commissioner (Appeals)] to admit an application or claim for any exemption, deduction, refund or any other relief under this Act after the expiry of the period specified by or under this Act for makin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdance with law more particularly keeping in mind the object behind Section 119 (2)(b) of the Act. The Chief Commissioner/ Commissioner shall also consider the hardships that the writ-applicant may have to face in the event if he is not permitted to file the Form 10 IC electronically. [Emphasis is ours] 8. Mr Abhishek Maratha, learned senior standing counsel who appears on behalf of the respondent/revenue, says that he would have no objection if this court were to direct the petitioner to move an appropriate application before the Central Board of Direct Taxes (CBDT) for giving leave to file Form 10-IC, pursuant to powers conferred on it by section 119(2)(b) of the Act. 9. The writ petition is thus disposed of, with liberty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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